October 2023 (Week 3)

GST NEWS BULLETIN

Applicability of GST on Works Contracts entered before the GST Implementation

The Hon’ble Calcutta High Court, in the case of Dipak Sarkar v. The State of West Bengal and Others [WPA/2127/2023 dated September 15, 2023], dismissed the writ petition and held that the assessee is liable to pay the GST on payment....

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The difference between GSTR 2A and GSTR 3B is not a valid ground for disallowing ITC

The Hon’ble Kerala High Court, in the case of M/s. Henna Medicals vs. State Tax Office, Thalassery & Ors. [WP (C) 30660 of 2023 dated September 19, 2023] allowed the writ petition and held that the difference between GSTR 2A and GSTR 3B is not a ground for denial of the.....

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Knowledge Updates Team
AKGVG & Associates
(Chartered Accountants)

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